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2 questions: what is the part number for the 24 volt ignition coil and has anyone dealt with Southern Automotive Wholesalers?

I do not know what the original p/n was. The S&S Newstar number is S-B124. This is an import coil and most probably what your Southern Automotive Wholesalers are offering if it is in the $40-50 range. I believe the majority of the replacement coils on the market are this particular import.
Charles has not had good luck with these although some have. I am still using my NOS. Of course if you find an NOS you still have an "old" coil which may not last, particuarly if your cooling lines are missing or incorrect.

We have experienced some problems with the import coils, however we are using them simply because we have no other. I think their quality may have improved somewhat. When you look at the huge numbers of them that S&S has out there, you would have to say their track record is pretty good. I have not seen a replacement of the quality that the originals were, but these beat the heck out of no replacements at all. That was the case a few years ago for a long while.

And ust how important is the connections that go from the carb elbow ( or wherever they originate ) back and forth to the coil?

They provide waterproof ventilation for the coil. Without adequate ventilation, the coil will soon overheat and fail. If you are not going to be doing any fording operations, you can get away with leaving the lines off.

Thanks Top, And as part of my Friday evening maintenance schedule, I did reconnect them both. Spec 4 Peter Mark out

I'll have to disagree with this one. The distributor vent lines are a MUST at all times. Makes no difference whether you are fording or not. The distributor internals get no cooling unless fresh air is circulated through these lines, the fittings in the carb elbow are special to the application & set up a forced air flow. If you run with them disconnected, trouble is a sure thing.

Thank You for that clarification Charles, and I am glad therefore, that I did reconnect them tonight.

Thanks from me, too, Charles. I was under the impression (i.e. "I was told") that the lines were only necessary when fording. Apparently, a little forced air is required to complete the task. "Note to self" added to my project file.

Don't forget that its more than just vent lines - you have to make sure that the carb elbow fittings have the little pitot tubes on them aimed in the right direction.... the upstream one, closest to the pass side faces into the wind... the down stream one, closest to driver's side faces downwind to get the vacuum. Be sure to check those fittings in the elbow, ours were missing. We had to make them out of copper tubing and solder them in. I saw a post on SS that said you don't need them - but I think you do. The distributer is water tight like a crab's backside, and there is no way that simple convection is going to keep it cool.